In my experience Yes, it is illegal to apply fert with-out a license. Also you can not sub out work with-out a license. We advertised fert and pesticide applications and got a nasty letter in the mail telling us that we needed a license. If you want better info give the state a call. they know the rules and can tell you exactly what the laws are. but as far as i know it is illegal to apple fert of pest with out obtaining a state license.

You can apply fertilizer, no pesticide or herbicide, without a license. Straight up fertilizer requires no license. When you start adding in the pesticide and herbicide, that's when you have to get the license. There is no license for just fertilizer. And you can sub out work to a licensed applicator.

and I quote from the website:
"Required State License(s):
No state license is required if only mowing lawns, edging etc.
However, if chemicals [fertilizers, pesticides] are applied contact the Department of Agriculture at (517) 373-1087.
When products are sold a sales tax license will be required with the Michigan Department of Treasury at (517) 636-4730.
Revised: 1/04"

Now when I called about this, they informed me that you just need a certificate from the Dept of Agriculture. Have no idea if that is true or what!!!

I have a question---Do I understand correctly that no sales tax is charged for just MOW AND GO? Only if materials are actually sold or used---right????

You are correct. No sales tax on labor. Materials YES. As far as applications of fert. Nothing is needed for just fert. If you use a fert. mix containing a pre-m or weed control ect you need certification as well as the business needs to have a license. The certifications mentioned before give you the right to work for a certified compnay but you can't apply them on your own. You can sub contract you work out to a licensed company.

If you are selling fertilizing as a service, you don't need to charge sales tax. The product you use is part of the service, and isn't considered a retail product. Just like trimmer line isn't considered a retail product when you use it as part as mowing. If you sold bags of weed and feed to the customer, you'd have to charge sales tax. If you sell the weed and feed as an applied service, no sales tax.

The key is to not charge for the fertilizer as a product, but to sell fertilizing and applications as a service.